Euro Truck Simulator 2 originally released in 2012 was later updated back in 2017 (I believe) and while the implementation is not perfect I do believe that VR is truly the best way to play Euro Truck Simulator now.
The game does not initially support VR instead you will need to go into the properties and locate the 1.4.0 SDK
The performance of this game is spotty however a ton of graphical settings can be tweaked to get the best performance for your system.
I played the game on a:
GTX 1080 ti
16 Gb ram
HP reverb G2
The games graphics are starting to show its age being a game released in 2012, however recently (as of the time of writing) the game received a major lighting overhaul which breaths new life into the visuals of the game, maybe not to a 2021 standard maybe but certainly to a level which looks great through a VR headset.
The games VR implementation is not perfect however as it is in a perpetual beta, head tracking is on a gimbal this is especially apparent when trying to look out the window of the truck.
A while back the game also received an audio update vastly improving the car and engine sounds.
one of the more interesting features however mundane it might sound is the game hooks up to Local internet radio allowing you to listen to local radio as you drive across Europe.
The gameplay loop is terribly mundane, however, this is to be expected from a simulator, the entire game consisted of taking a job driving from one location to another eventually buying and upgrading your own truck, however, it's hard to explain exactly but as mundane as it sounds there is something so relaxing so tranquil that just keeps drawing me back into the game sinking over a 100 hours into the game.
The game does not support VR motion controls but can be played via Controller, Keyboard + mouse or racing wheel and offers a range of how complex you want the controls to be.
The game has no real end game allowing you to really play as long as you still enjoy the game. the game is also frequently updated to keep it current and receives lots of DLC's adding new areas to the game and a ton of content.
Euro Truck Simulator is not for everyone, simulators are an acquired taste however it does offer more of a gameplay loop than a lot of other simulators offer and is really leagues above in this specific genre of Simulator.
Being released in 2012 the game goes on sale often and I recommend waiting for a large sale to purchase it.